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Erbschaftsteuer und Unternehmensbewertung


  • Diller, Markus
  • Löffler, Andreas


In der Literatur ist seit langem bekannt, wie man Ertragsteuern in die Unternehmensbewertung einzubeziehen hat. In dieser Arbeit klären wir, wie man ein Unternehmen bewertet, dessen Eigentümer eine Erbschaftund Schenkungsteuer zu leisten haben.

Suggested Citation

  • Diller, Markus & Löffler, Andreas, 2010. "Erbschaftsteuer und Unternehmensbewertung," arqus Discussion Papers in Quantitative Tax Research 96, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Handle: RePEc:zbw:arqudp:96

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    8. Agliardi, Elettra & Agliardi, Rossella, 2009. "Progressive taxation and corporate liquidation: Analysis and policy implications," Journal of Policy Modeling, Elsevier, vol. 31(1), pages 144-154.
    9. Tobias Lindhe & Jan Södersten & Ann Öberg, 2004. "Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 469-485, August.
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    15. repec:rim:rimwps:29-07 is not listed on IDEAS
    16. Alvarez, Luis H. R. & Kanniainen, Vesa & Sodersten, Jan, 1998. "Tax policy uncertainty and corporate investment: A theory of tax-induced investment spurts," Journal of Public Economics, Elsevier, vol. 69(1), pages 17-48, July.
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